Fees for technical services 2%, TDS is deducted under Section 194J of the Income Tax Act.
The threshold for applying TDS under Section 194J has been raised from ₹30,000 to ₹50,000 (i.e., TDS is required only if total payments in a year exceed ₹50,000). Yes attached herewith TDS chart.
This new threshold is effective from 1 April 2025 for FY 2025-26 and onward.